Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Value of taxable supply.

Section 15 - Kerala SGST - TIME AND VALUE OF SUPPLY - Kerala Goods and Services Tax Ordinance, 2017 - Section 15 - 15. -(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd charges levied under any law for the time being in force other than this Ordinance, the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017) if .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ces or both; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d State Governments. Explanation.-For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. (4) Wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alue of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. Explanation.-For the purposes of this Ordinance,- (a) persons shall be deemed to be related pers .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.